Massachusetts does not have a mileage tax. Drivers in the Commonwealth pay the state’s $0.24-per-gallon gas tax at the pump and nothing more per mile driven.1Mass.gov. DOR Motor Fuel Excise Two bills pending in the legislature would authorize a voluntary pilot program to test a per-mile road usage charge, but neither has been enacted, and even if one passes, no driver would owe a mileage fee simply for living in Massachusetts.
Why the State Is Considering a Per-Mile Fee
The gas tax hasn’t changed since 2013, and it brings in less every year as cars get more efficient and more drivers switch to electric. A driver covering 12,000 miles a year in a car that gets 25 miles per gallon pays about $115 in state gas tax. A driver covering the same 12,000 miles in an EV pays nothing toward road maintenance through fuel taxes, even though both cars put the same wear on the pavement.
Massachusetts also does not charge an annual registration surcharge on electric or hybrid vehicles, unlike states that collect $100 to $200 per year from EV owners to make up the gap.2Tax Foundation. Electric Vehicles: EV Taxes by State, 2025 A per-mile charge is one proposed answer: spread road costs across every driver based on actual use, regardless of what powers the vehicle.
The Two Bills on the Table
Senate Bill S.2350, filed in the 192nd session, would create a vehicle mileage user fee task force to guide a pilot studying whether per-mile fees could replace the motor fuel tax.3General Court of Massachusetts. Massachusetts Bill S.2350 House Bill H.3788, filed in January 2025 for the 2025–2026 session, would direct MassDOT to develop and run at least one statewide pilot and apply for federal funding through the Strategic Innovation for Revenue Collection program starting in federal fiscal year 2026.4General Court of Massachusetts. Massachusetts Bill H.3788
Both bills remain pending. Neither has been signed into law. Each would set up a task force of state officials and experts to oversee the pilot and report back to the legislature. S.2350 also directs the task force to study whether per-mile pricing could vary by time of day, road type, vehicle fuel efficiency, or driver income.3General Court of Massachusetts. Massachusetts Bill S.2350
How a Pilot Would Work
If either bill passes, the pilot would enroll at least 1,000 volunteers from across the Commonwealth. The mix would need to reflect a cross-section of the state: trucks, passenger cars, and commercial vehicles across urban, suburban, and rural areas, and drivers of gas cars, hybrids, and EVs so the state can see how a flat per-mile fee affects each group.4General Court of Massachusetts. Massachusetts Bill H.3788
The pilot would run at least one year. MassDOT would then submit a report to the legislature no later than three years after the bill’s passage.4General Court of Massachusetts. Massachusetts Bill H.3788 Participation would be voluntary. A statewide rollout would need additional legislation after the results come in.
Volunteers Wouldn’t Pay More
Both bills include a safeguard against double-charging volunteers. Under S.2350, MassDOT must refund gas taxes paid by participants or otherwise compensate them so they never spend more on combined fees and taxes than they would have without joining the pilot.3General Court of Massachusetts. Massachusetts Bill S.2350 A gas-car driver whose per-mile bill runs higher than what they paid at the pump would receive a credit for the difference.
What the Per-Mile Rate Might Be
Neither bill sets a rate, and no official Massachusetts figure has been published. Revenue neutrality against the current $0.24-per-gallon gas tax depends on assumed fleet fuel economy. A car averaging 25 miles per gallon effectively pays about 1 cent per mile in gas tax today. A car averaging 15 miles per gallon pays about 1.6 cents. Pilots in other states have tested rates between roughly 1.5 and 2.5 cents per mile, but Massachusetts would set its own based on the task force’s recommendation.
How Miles Would Be Recorded
The Massachusetts bills direct MassDOT to evaluate the reliability, ease of use, cost, and public acceptance of different mileage-reporting technologies.3General Court of Massachusetts. Massachusetts Bill S.2350 Federal pilot programs have tested three main options:
- A plug-in device (OBD-II dongle) that connects to the car’s diagnostic port, measures distance, and transmits data over a cellular connection.5Federal Highway Administration. Surface Transportation System Funding Alternatives Phase I Independent Evaluation: Cross-Cutting Report – Section: Mileage Recording Approaches Explored by Phase I Sites
- A GPS-enabled telematics device that works the same way but also records location, so it can distinguish miles driven on Massachusetts public roads from miles driven out of state or on private property. A non-GPS version records only total distance.
- Manual odometer reporting, where the driver photographs the odometer through a smartphone app or has it read during annual vehicle inspection.5Federal Highway Administration. Surface Transportation System Funding Alternatives Phase I Independent Evaluation: Cross-Cutting Report – Section: Mileage Recording Approaches Explored by Phase I Sites
Most pilot designs let each participant choose. Offering multiple options tends to raise public acceptance, since drivers concerned about location tracking can skip GPS.
Privacy Protections
S.2350 requires the pilot to analyze each technology’s ability to protect data integrity and driver privacy. Identifying information about participants would not be public and would be exempt from disclosure under the state’s public records law.3General Court of Massachusetts. Massachusetts Bill S.2350 The non-GPS options exist so drivers can participate without the state knowing where they’ve been. A non-GPS device or an odometer photo tells the state how far you drove, not where.
Who Would Pay More, Who Would Pay Less
A revenue-neutral per-mile fee doesn’t raise total road funding. It shifts who contributes.
- Electric vehicle owners pay zero state gas tax now. Under a per-mile system, they’d start paying for road use for the first time, with no offsetting registration surcharge to eliminate.2Tax Foundation. Electric Vehicles: EV Taxes by State, 2025
- Drivers of trucks, SUVs, and older cars getting 15 to 20 MPG currently pay more per mile in gas tax than a flat per-mile rate would charge. Their costs would likely drop.
- Drivers of average 25 to 30 MPG cars would land close to what they pay today. That’s the point of revenue neutrality.
- Drivers of 40+ MPG hybrids currently pay less per mile in gas tax, so a flat rate would cost them slightly more.
Rural Versus Urban Drivers
The concern that rural drivers would pay more because they cover longer distances doesn’t hold up in the federal data. Research across eight states found that under a revenue-neutral system, rural households would pay between 1.9 and 6.3 percent less than they do under the gas tax, while urban households would pay 0.3 to 1.4 percent more.6Federal Highway Administration. Chapter 7 – Equity and Public Perception Rural drivers tend to drive less fuel-efficient vehicles, so they’re already overpaying at the pump relative to their actual mileage. Massachusetts wasn’t one of the eight states studied, and the rate the legislature settles on could shift the math.
What You Owe Right Now
No Massachusetts driver owes a per-mile road usage charge today. The pilot bills are pending, and any statewide charge would require a pilot lasting at least a year, a report to the legislature, and additional legislation after that. Every driver in the Commonwealth continues to pay only the $0.24-per-gallon gas tax at the pump, and EV owners continue to pay nothing through fuel taxes.1Mass.gov. DOR Motor Fuel Excise